Analyzing a Court Decision

An overview of Education Service Providers/Tuition

Tax Credits presented by Bart Fennemore

Education Service Providers

Case:  School District of Wilkinsburg v. Wilknisburg Education Association

Court:  667 A.2d 5 (Pa. 1995) Teachers union sues school board for its

contract with an Education Service Provider that would cause 24 teachers to be furloughed

Issue NCLB requires failing schools to arrange

for supplemental help from such providers

Education Service Providers

Holding PA Public School Code allows the school

board to enter into such contracts Significance

A “constitutionally required ‘thorough and efficient system of public education’” outweighs your job

Tuition Tax Credits

Case:  Mueller v. Allen Court:  463 U.S. 388 (1983)

Minnesota tax law, an allowable deduction, upheld because it was indiscriminate of who it benefited.

See page 98 (also in another presentation of mine)

Case:  Kotterman v. Killian Court:  972 P.2d 606 (Ariz. 1999)

Taxpayers were allowed to contribute up to $500 to private /$200 to public schools and claim the amount against state taxes.

No violation to the Establishment Clause Not a violation of the antigift clause of the state

constitution

Tuition Tax Credits

Case:  Winn v. Hibbs Court:  361 F.Supp. 2d 1117 (Ariz.

2005) All taxpayers given the option to

contribute up to $500 to a “student tuition organization” as a tax credit.

91% of time the STO was a private religious school.

Did not violate Establishment Clause Zelman case cited